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甲企业为一工业企业，属于增值税一般纳税人，适用的增值税税率为17%，适用的所得税税率为33%，下列业务中除特别注明外，商品销售价格均为不含增值税价格，2003年甲企业发生如下交易或业务： ①2003年5月2日，向乙企业销售商品一批，开具给乙企业的增值税专用发票上注明的销售价格为200万元，增值税税额为34万元。由于甲企业的资金周转比较困难，因此为了尽快回笼资金，甲企业决定实行给予现金折扣的销售政策，经与乙企业协商，准备给予企业的现金折扣条件如下：1.5/10、1/20、n/30(假定计算现金折扣时不考虑增值税因素)，该批商品的实际销售成本为180万元。5月11日，收到乙企业交来的货款并如数存入银行。 ②2003年7月4日，由于甲企业的现金流量不足，为融资需要，与丙企业达成一项售后回购协议，协议规定，甲企业出售一批商品给丙企业，销售价格：100万元(不含增值税)，商品销售成本80万元，甲企业在一年后将该批商品以120万元的价格购回，该批商品已经售出并于当日收到货款存入银行。 ③2003年9月14日，采用分期收款方式销售给丁企业商品一批，合同约定的销售价值1 000万元(不含增值税)，分五年等额收取，假定在现销方式下该批商品的销售价格为900万元，该批商品的销售成本为800万元，甲公司收取最后一笔货款时开出增值税专用发票，同时收取增值税税额170万元，不考虑其他因素，本年应收取的货款已经收到并如数存入银行。 ④2003年8月10日收到戊企业退回的商品20件，该商品系当年4月销售的商品，当初该商品销售单价为1 500元，单位销售成本为1 200元，销售收入30 000元已经入账，且价款已经收存银行。甲公司经查明原因后予以退货，并开具了红字增值税专用发票并用银行存款支付退还的价款，甲公司收到退回的货物。 要求：编制甲企业2003年度发生的上述经济业务的会计分录(“应交税费”科目要求写出明细科目)。
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Few foods are more alluring than chocolate. "Chocolate is a drug of abuse in its own category," jokes Dr. Louis Aronne. "It’s ahnost as if people have chocolate receptors in their brains. " That may not be too far off the mark. In a recent book called "Breaking the Food Seduction," Dr. Neal Barnard contends that certain foods—including chocolate, cheese, red meat and practically anything combining sugar and fat—are just plain addictive. " It’s not that you lack willpower. These foods stimulate the release of chemicals in the brain’s pleasure center that keep you hooked. " Besides tapping the brain’s own "feel good" chemicals, Barnard says, some of these foods contain drug-like molecules (分子) of of their own. Cheese delivers casomorphins, the same compounds in a mother’s milk that help an infant bond during nursing, he says, but cheese is even more powerful, because it delivers casomorphins in an undiluted form. The result: "We’re bonding to our refrigerators. " Other scientists doubt these drug-like compounds have enough force to make the foods addictive. But no one denies that fat and sugar exert a strong appeal. The brain is designed to reward eating and other behaviors that promote survival. And throughout history, with food relatively hard to come by, what prmnoted survival better than calorie-dense foods packed with fat and sugar Besides, fat and sugar also calm the brain, lowering levels of stress hormones. "That’s why we call them comfort foods," says physiologist Mary Dallman. But comfort is different from addiction. In classic addiction, the brain grows less sensitive to a pleasurable substance, and the addict requires higher and higher doses to derive the same rewards. Can food cause that kind of change Perhaps. In a new study, Ann Kelley offered rats either plain water or a high-calorie chocolate drink. Over a two-week period, the animals drank more and more chocolate, but produced fewer brain opiates(镇静剂) in response. "You see the same thing in rats on morphine or heroin," she says. Admittedly, some foods can be hard to stop eating. But these foods are less habit-forming than alcohol—and most people can enjoy a drink without becoming alcoholic. The real problem today may be that we’re constantly surrounded with food—and can’t undo millions of years of evolution. Casomorphin is the chemical that ______.
Michael, an American professional basketball player, is considered by many to be the greatest player in basketball history. The 6 feet 6 inches shooting guard first became known as an (61) individual scorer, but as he matured as a player he (62) a more team-oriented approach to the game. Jordan led the Chicago Bulls to six National Basketball Association (NBA) championships. His widespread (63) fans helped make basketball one of the world’s most popular (64) sports. Michael Jordan was born in Brooklyn, New York, the fourth of five children born to the family. Long before his basketball (65) emerged, young Michael liked to play baseball with his father. As a teenager, Jordan became (66) in North Carolina for his baseball skills, and he was named most (67) player after his team won the state championship. When Jordan joined the NBA in 1984, basketball’s popularity was already (68) . But observers believe that Jordan was the (69) force that kept basketball’s appeal fresh. The Bulls’ (70) of the NBA under Jordan’s leadership captured the imagination of many people, and his athletic skills, and (71) drive created new basketball fans as few other players have. Jordan’s popularity has spread well (72) scoring titles, championships, and other aspects of the NBA. He has become one of the most-recognized individuals in the world. Jordan has been especially (73) in the sportswear industry, (74) Nike’s introduction of the famous line of Air Jordan basketball shoes in 1984. The partnership between Jordan and Nike became (75) successful that, before the 1997-98 season, Nike created a separate business unit known as the JORDAN brand to market footwear and apparel that Jordan himself helped design.
According to new research of Prof. Randolf Menzel from the Free University in Berlin, the popular image of bees as the ultimate hard workers was inaccurate. "Although we see bees buzzing around tirelessly in spring and summer, the common belief in a bee’s busy nature is based on a misconception," he said. People only really see bees when they’re out flying, or they look at a colony of bees and see thousands of them buzzing around. They don’t get to pick them out as individuals. The professor, who this month won a German Zoological Society award for his work on bees, added that bees compensated for their apparent laziness with high intelligence, advanced memory skills and an ability to learn quickly. The suggestion that bees were not pulling their weight met with skepticism from British beekeepers. Glyn Davies, the President of the British Beekeepers Association, said that bees were not lazy but efficient. "At any particular stage in its life, a bee has a specific job to do. If they are unable to do that job, they conserve their energy by doing nothing. Each bee has a unit of life energy and the faster it works, the faster it dies. They are being very wise and perhaps humans should try to follow their example instead of running about like headless chickens. " The idea of the busy bee is several thousand years old. One current author who has nothing but admiration for the bee is Paul Theroux, the novelist and part-time beekeeper. "I have never seen a bee sleeping. My bees never stop working. " he said, Mr. Theroux, who keeps 85 hives each containing 30000 bees in Hawaii, added that Prof. Menzel’s research could have been affected by his national origins. "Perhaps in comparison to the German rate of work, the bee does look lazy," he said. Few people think that the busy bee idea will go away, despite the efforts of Prof. Menzel. It performs too many useful functions in our culture. In fact, the worship of hees seems to be undergoing a renaissance. IBM recently ran a series of ads drawing on the " waggle dance" of bees, telling businessmen to "make your business waggle. \ It could be inferred from paragraph 3 that the Germans ______.
Curt Dunnam bought a Chevrolet Blazer with one of the most popular new features in high-end cars: the OnStar personal security system. The heavily advertised communications and tracking feature is used nationwide by more than two million drivers, who simply push a button to connect, via a built-in cellphone, to a member of the OnStar staff. A Global Positioning System, or G. P. S. , helps the employee give verbal directions to the driver or locate the car after an accident. The company can even send a signal to unlock car doors for locked-out owners, or honk the horn to help people find their cars in an endless plain of parking spaces. The biggest selling point for the system is its use in thwarting car thieves. Once an owner reports to the police that a car has been stolen, the company can track it to help intercept the thieves, a service it performs about 400 times each month. But for Mr. Dunnam, the more he learned about his car’s security features, the less secure he felt. He has enough technical knowledge to worry that someone else-law enforcement officers, or hackers-could listen in on his phone calls, or gain control over his automotive systems without his knowledge or consent. "While I don’t believe G. M. intentionally designed this system to facilitate such activities, they sure have made it easy," he said. Mr. Dunnam said he had become even more concerned because of a federal appeals court case involving a criminal investigation, in which federal authorities had demanded that a company attach a wiretap to tracking services like those installed in his car. The suit did not reveal which company was involved. A three-judge panel in San Francisco rejected the request, but not on privacy grounds; the panel said the wiretap would interfere with the operation of the safety services. OnStar has said that its equipment was not involved in that case. An OnStar spokeswoman, Geri Lama, suggested that Mr. Dunnam’s worries were overblown. The signals that the company sends to unlock car doors or track location-based information can be triggered only with a secure exchange of specific identifying data, which ought to deter all but the most determined hackers, she said. Mr. Dunnam felt dissatisfied with OnStar because ______.
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